1 / 7

GL trial balance check

GL trial balance check. <xbrli:xbrl> <gl-cor:accountingEntries> <gl-cor:entryHeader> <gl-cor:qualifierEntry …> balance-brought-forward </ …> <gl-cor:entryDetail> <gl-cor:amount …>242678.26</ …> <gl-cor:debitCreditCode …"> D </ …> </gl-cor:entryDetail> …

yorkd
Download Presentation

GL trial balance check

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. GL trial balance check <xbrli:xbrl> <gl-cor:accountingEntries> <gl-cor:entryHeader> <gl-cor:qualifierEntry …>balance-brought-forward</ …> <gl-cor:entryDetail> <gl-cor:amount …>242678.26</ …> <gl-cor:debitCreditCode …">D</ …> </gl-cor:entryDetail> … </ gl-cor:entryHeader> <gl-cor:entryHeader> <gl-cor:qualifierEntry …>standard</ …> <gl-cor:entryDetail> <gl-cor:amount …>242678.26</ …> <gl-cor:debitCreditCode …">D</ …> </gl-cor:entryDetail> … </ gl-cor:entryHeader> </ gl-cor:accountingEntries> </ xbrli:xbrl> accountbalances D – debit C - credit period’schanges Check if sections are in balance: sum(amts with ‘D’ siblings) = sum(amts with ‘C’ siblings)

  2. General filter • Just an XPath 2 expression • Need to test if sibling of amount is credit code <gl-cor:entryDetail> <gl-cor:amount …>242678.26</ …> <gl-cor:debitCreditCode …">D</ …> </gl-cor:entryDetail> • test=“../gl-cor:debitCreditCode eq ‘D’”

  3. Trial balance checks

  4. Value filter • Value matches an XPath 2 expression • Not Nil test • Nil test • Precision expression

  5. GL ending balance computation <xbrli:xbrl> <gl-cor:accountingEntries> <gl-cor:entryHeader> <gl-cor:qualifierEntry …>balance-brought-forward</ …> <gl-cor:entryDetail> <gl-cor:account> <gl-cor:accountMainID …>5100</ …> <gl-cor:accountMainDescription …>Supplies</ …> <gl-cor:accountType …>account</ …> </gl-cor:account> <gl-cor:amount …>242678.26</ …> <gl-cor:debitCreditCode …">D</ …> <gl-cor:xbrlInfo> <gl-cor:xbrlInclude …>beginning_balance</…> </gl-cor:xbrlInfo> </gl-cor:entryDetail> … </ gl-cor:entryHeader> <gl-cor:entryHeader> <gl-cor:qualifierEntry …>standard</ …> <gl-cor:entryDetail> … </gl-cor:entryDetail> … </ gl-cor:entryHeader> </ gl-cor:accountingEntries> </ xbrli:xbrl> aggregate by account skip ending_balances

  6. GL ending balance computation

  7. GL ending balance test • Added 2 more variables • For each account • Get amount for ending-balance entry with ‘C’ (credit) code • Get amount for ending-balance entry with ‘D’ (debit) code • Change equation to test • Sum (credits which are not ending-balance - debits which are not ending-balance + credit which is ending-balance – debit which is not ending-balance) < 1.00

More Related